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Service tax on director remuneration

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(Querist)
21 May 2013 Sir's

Can we charge the Service Tax on payment to Director Remuneration as per Notification No.44/2012 ?

Is it applicable for all types of Directors ?

Please advice.
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Suresh Mittal

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Suresh Mittal (Expert)
21 May 2013 No,Service tax is not applicable if there is employer and employee relationship. So whole time directors remuneration will not be subject to Service tax.

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